The following is an incomplete pension spreadsheet for the current year for Sparky Corporation.

	PBO	Plan Assets	Prior Service	Net (Gain) Loss	Pension Expense	Cash	Net Pension (Liability)/Asset
Beginning balance		450	60	55			(10)
Service Cost	(85)
Interest Cost	(45)
Expected return on assets		55
(Gain)/loss on assets				3
Amortization of: Prior Service Cost Net (gain)/loss				(1)
Loss on PBO	(32)
Contributions to fund retiree benefits paid		40
Ending Balance	(562)		54	89

REQUIRED: Complete the pension spreadsheet.

Prepare the journal entries to record pension expense and funding of plan assets for the year.

Prepare the journal entries to record any gains or losses for the year.